该政策明确，在全岛封关运作前，对在海南自由贸易港注册登记并具有独立法人资格的企业，进口 用于生产自用、以"两头在外"模式进行生产加工活动或以"两头在外"模式进行服务贸易过程中所消耗的 原辅料，免征进口关税、进口环节增值税和消费税。企业无需提交担保，内销时只需补缴其对应原辅料 的进口关税、进口环节增值税和消费税，有效缓解企业运营资金周转压力。 据悉，原辅料"零关税"政策实行正面清单管理。首批清单商品169项，继2021年12月和2025年2月两 次清单扩容后，清单商品达到653项，包括椰子、未烘焙咖啡等农产品、煤炭等资源性产品，氯乙烯等 化工品，以及飞机和船舶维修用零部件等，覆盖食品加工、粮油生产、医药制造、零部件维修等多个重 点领域。 海南日报讯(海南日报全媒体记者 曹马志 通讯员 李权)海口海关12月1日发布数据，海南自由贸易 港原辅料"零关税"政策落地实施五年来，政策享惠面持续扩大，红利加速释放，截至目前该关共办 理"零关税"原辅料进口货值119亿元，减免税款超16亿元。 五年来，海口海关多措并举持续释放"零关税"原辅料政策红利，通过"线上+线下"等方式指导企业 完成自主备案、自主申报;设立"一站式"验放 ...

Group 1 - The Hainan Free Trade Port's processing value-added tax exemption policy has resulted in a cumulative domestic sales value of 110.8 billion yuan and a tax exemption of 8.6 billion yuan since the beginning of the 14th Five-Year Plan, as of late September this year [1] - The "zero tariff" policy for raw materials has attracted many "two ends outside" enterprises, leading to a significant increase in investment inquiries, with the import value reaching 270.6 billion yuan and tax reductions amounting to 50.9 billion yuan since the start of the 14th Five-Year Plan [2] - The Hainan Free Trade Port is preparing for its full island customs closure operation, which is expected to enhance the efficiency of business operations and attract more enterprises to register their vessels under the "China Yangpu Port" policy [2][3] Group 2 - The automation in production lines and the ongoing communication with customs for policy benefits indicate a positive outlook for local enterprises, with plans for celebrations to mark business milestones [3] - The establishment of a special customs supervision area across Hainan Island aims to provide opportunities and benefits for enterprises investing in the region, enhancing connectivity with global markets [3]

Core Points - The "zero tariff" policy for raw materials in Hainan Free Trade Port has been effective for over four years, resulting in tax exemptions totaling nearly 1.2 billion yuan for enterprises [1][2] - The first import under this policy was completed in just 26 minutes, showcasing the efficiency of the customs process [2][4] - As of June this year, the Hainan Customs has supervised 1,063 batches of "zero tariff" raw materials, with a total import value of 8.689 billion yuan and tax exemptions of 1.186 billion yuan [9][10] Policy Implementation - The "zero tariff" policy was officially implemented on December 1, 2020, and has undergone two significant upgrades, expanding the list of eligible products from 169 to 653 items [9][10] - The policy has been well-received by enterprises, with Hainan Airlines importing 15 batches of 17 items worth 365 million yuan, resulting in tax exemptions of approximately 53.07 million yuan [7][10] Economic Impact - The policy has significantly reduced costs for enterprises, with the first batch of imported weather radar transceivers saving Hainan Airlines about 53,000 yuan, which is nearly 14% of the total cost [6][7] - The total value of goods imported under the "zero tariff" policy has reached 8.689 billion yuan, with major product categories including wood chips, aviation materials, crude oil, and medical devices [10]

在全岛封关运作前，对在海南自由贸易港注册登记并具有独立法人资格的企业，进口用于生产自 用、以"两头在外"模式进行生产加工活动或以"两头在外"模式进行服务贸易过程中所消耗的原辅料，免 征进口关税、进口环节增值税和消费税。 (整理/海南日报全媒体记者 曹马志) "零关税"原辅料实行正面清单管理，清单内容由财政部会同有关部门根据海南实际需要和监管条件 进行动态调整。 适用原辅料"零关税"政策，用于维修(含相关零部件维修)的零部件，满足下列条件之一的，免征进 口关税、进口环节增值税和消费税：(一)用于维修从境外进入境内并复运出境的航空器、船舶(含相关零 部件);(二)用于维修以海南为主营运基地的航空企业所运营的航空器(含相关零部件);(三)用于维修在海南 注册登记具有独立法人资格的船运公司所运营的以海南省内港口为船籍港的船舶(含相关零部件);(四)用 于维修按照《财政部 海关总署 税务总局关于海南自由贸易港交通工具及游艇"零关税"政策的通知》(财 关税〔2020〕54号)、《财政部 海关总署 税务总局关于海南自由贸易港自用生产设备"零关税"政策的通 知》(财关税〔2021〕7号)、《财政部 海关总署 税务总局关于调整 ...

《海南自由贸易港"零关税"原辅料增补清单》 长按识别扫描下方二维码查看 三、如何转让"零关税"原辅料? "零关税"原辅料仅限海南自由贸易港内企 业生产使用,接受海关监管,不得转让。因企业 依法破产等原因,确需转让"零关税"原辅料 的,转让前应征得海关同意并办理补缴税款等手 续。其中,"零关税"原辅料转让给符合享受政 策条件主体的,免征进口关税、进口环节增值税 和消费税。"零关税"原辅料加工制造的货物转 让时，需补缴原辅料的进口关税、进口环节增值 税和消费税。上述转让行为，照章征收国内环节 增值税、消费税。 0 小贴士 "零关税"原辅料及加工制造的货物出口, 按现行出口货物有关税收政策执行。 四、用于航空器、船舶的维修的 原辅料需要满足哪些条件? (一)用于维修从境外进入境内并复运出境 的航空器、船舶(含相关零部件) ; (二) 用于维修以海南为主营运基地的航空 企业所运营的航空器（含相关零部件）； (三) 用于维修在海南注册登记具有独立法 人资格的船运公司所运营的以海南省内港口为船 籍港的船舶（含相关零部件）。 (四) 用于维修按照《财政部 海关总署 税务 总局关于海南自由贸易港交通工具及游艇"零关 税"政策 ...